{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"es-corporate-tax-rate","url":"https://apiardata.com/statistics/es-corporate-tax-rate","html_url":"https://apiardata.com/statistics/es-corporate-tax-rate/","title":"Spain Corporate Tax Rate (2026)","description":"Spain's Corporate Tax Rate: 25 % combined statutory rate in 2026, unchanged YoY. OECD (CORPORATE_TAX_RATE), 2000–2026.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Spain","2026"],"publisher":"OECD","frequency":"Annual","geography":"Spain","temporal_coverage":"2000/2026","unit":"% combined statutory rate","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2026","variable_measured":"Spain Corporate Tax Rate","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/corporate-tax-statistics.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2026"},{"label":"Observations","value":"27"},{"label":"Geography","value":"Spain"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Spain (2026)","value":"25","unit":"% combined statutory rate","trend":{"direction":"neutral","value":"unchanged YoY"}},{"label":"YoY Change","value":"unchanged","unit":"percentage points"},{"label":"Trend","value":"neutral","unit":""},{"label":"Series length","value":"27","unit":"years of data"}],"series":[{"key":"value","label":"Spain Corporate Tax Rate"}],"observation_count":27,"observations":[{"period":"2000","value":35},{"period":"2001","value":35},{"period":"2002","value":35},{"period":"2003","value":35},{"period":"2004","value":35},{"period":"2005","value":35},{"period":"2006","value":35},{"period":"2007","value":32.5},{"period":"2008","value":30},{"period":"2009","value":30},{"period":"2010","value":30},{"period":"2011","value":30},{"period":"2012","value":30},{"period":"2013","value":30},{"period":"2014","value":30},{"period":"2015","value":28},{"period":"2016","value":25},{"period":"2017","value":25},{"period":"2018","value":25},{"period":"2019","value":25},{"period":"2020","value":25},{"period":"2021","value":25},{"period":"2022","value":25},{"period":"2023","value":25},{"period":"2024","value":25},{"period":"2025","value":25},{"period":"2026","value":25}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% combined statutory rate"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2026","value":"25.0","yoyChange":"unchanged"},{"year":"2025","value":"25.0","yoyChange":"unchanged"},{"year":"2024","value":"25.0","yoyChange":"unchanged"},{"year":"2023","value":"25.0","yoyChange":"unchanged"},{"year":"2022","value":"25.0","yoyChange":"unchanged"},{"year":"2021","value":"25.0","yoyChange":"unchanged"},{"year":"2020","value":"25.0","yoyChange":"unchanged"},{"year":"2019","value":"25.0","yoyChange":"unchanged"},{"year":"2018","value":"25.0","yoyChange":"unchanged"},{"year":"2017","value":"25.0","yoyChange":"unchanged"},{"year":"2016","value":"25.0","yoyChange":"-3.0pp"},{"year":"2015","value":"28.0","yoyChange":"-2.0pp"},{"year":"2014","value":"30.0","yoyChange":"unchanged"},{"year":"2013","value":"30.0","yoyChange":"unchanged"},{"year":"2012","value":"30.0","yoyChange":"unchanged"},{"year":"2011","value":"30.0","yoyChange":"unchanged"},{"year":"2010","value":"30.0","yoyChange":"unchanged"},{"year":"2009","value":"30.0","yoyChange":"unchanged"},{"year":"2008","value":"30.0","yoyChange":"-2.5pp"},{"year":"2007","value":"32.5","yoyChange":"-2.5pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"This page tracks the combined statutory corporate income tax rate in Spain — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. Note the statutory rate is not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 35 % combined statutory rate in 2000 and reached its lowest recorded value of 25 in 2026. The latest reading of 25 in 2026 is unchanged on the previous period."}]}